Mark Blommer v. Cir ( 2021 )

NOT FOR PUBLICATION FILED
NOV 18 2021
UNITED STATES COURT OF APPEALS
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
MARK ANTHONY BLOMMER, No. 20-73394
Petitioner-Appellant, Tax Ct. No. 469-20
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted November 8, 2021**
Before: CANBY, TASHIMA, and MILLER, Circuit Judges.
Mark Anthony Blommer appeals pro se from the Tax Court’s order
dismissing for lack of jurisdiction his petition regarding his tax liabilities for the
2004-2006 and 2009-2012 tax years. We have jurisdiction under 26 U.S.C.
§ 7482(a)(1). We review de novo. Gorospe v. Comm’r, 451 F.3d 966, 968 (9th
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
Cir. 2006). We affirm.
The Tax Court properly concluded that it lacked jurisdiction over
Blommer’s petition because the petition was untimely. See Scar v. Comm’r, 814
F.3d 1363, 1366 (9th Cir. 1987) (Tax Court may exercise its jurisdiction only when
the IRS issues a notice of deficiency and the taxpayer files a timely notice for
redetermination); Wilson v. Comm’r, 564 F.2d 1317, 1319 (9th Cir. 1977) (90-day
period for petitioning the Tax Court commences on the date of mailing the notice
of deficiency).
Blommer’s motion for summary affirmance (Docket Entry No. 30) is
denied.
AFFIRMED.
2 20-73394